Performance Auditing of EU Co-Funded Investments Carried out by the European Court of Auditors: 2014-2020 and 2021-2027

This highly practical course presents all aspects of each stage of the performance audit process. It includes the unique feature of providing an insight into how the European Court of Auditors plan, prepare and implement their audit assignments

About this course

Do you want to know what results are, and how to measure them?

Do you have a creative mind? Do you like thinking “out of the box”?

The European Court of Auditors (ECA) carries out three types of audit in the area of the EU Cohesion Policy: financial, compliance and performance audits. Each of them has different objectives, addresses different audit questions and applies different methodology.

This course is about the ambition of the EU to be more results oriented in a framework where performance and results were the key words. Performance will be even more important in the next programming period 2021-2027, which we already started to prepare.

This highly practical course presents all aspects of each stage of the performance audit process. It includes the unique feature of providing an insight into how the European Court of Auditors plan, prepare and implement their audit assignments, covering real-life audit case studies and experiences of the Court’s teams.

It also explains the rules proposed for performance measurement for the 2021-2027 period, has some unique features and insights with regard to the analysis of costs and benefits, explains in detail the methodologies and tools used, as well as demonstrates the strength of Key performance Indicators, and, how to use them. The new aspect is that, while applying for this course, you will be given the opportunity to choose the preferred case study to work upon in a range of different audits proposed by the Court’s team.

What you will learn in this course

How will it help you?

After the presentation of each stage of a performance audit, you will work on real – life case studies in small working groups with direct involvement and guidance of experts from the European Court of Auditors in order to learn how to carry out the performance audit method yourself in your Institution.

What will you be able to do with what you learn?

You will improve your practical knowledge about each stage of the performance auditing carried out by the European Court of Auditors; You will also be able to apply this knowledge for developing a results based analysis system within your organisation, and you will learn about the rules proposed for 2021–2027.

Fee
The fee includes documentation and refreshments. Lunches, a reception or dinner are included if mentioned in the programme. Accommodation and travel costs are at the expense of the participants or their administration.

Discounts
EIPA offers a 10% discount to all civil servants working for one of EIPA’s supporting countries, and civil servants working for an EU institution, body or agency.

Meals
Lunch(es) will be served at the hotel restaurant and dinner will be held at a restaurant in town. Special dietary requirements (e.g. vegetarian, diabetic) can be indicated once you receive the confirmation of the seminar.

Hotel reservations
EIPA suggests the participants to stay at the same hotel where the seminar will take place. Should you wish to book a room there, please do it directly through its website: www.barcelo.com/lisboa

Confirmation
Confirmation of registration will be forwarded to participants on receipt of the completed online registration form.

Payment
Prior payment is a condition for participation.

Cancellation policy
For administrative reasons you will be charged €150 for cancellations received within 15 days before the activity begins. There is no charge for qualified substitute participants.

EIPA reserves the right to cancel the activity up to 2 weeks before the starting date. In that case, registration fees received will be fully reimbursed. EIPA accepts no responsibility for any costs incurred (travel, accommodation, etc.).

Part I – Setting the scene: what is a performance audit, and how do we plan one?

09.40

Performance audit approach and objectives: overview of the performance audit cycle; the three “E”s (Economy, Efficiency, Effectiveness); the distinction with financial, compliance and internal auditing; the European Court of Auditor’s mandate

Luc T’Joen

10.40

Questions & Answers

11.00

Coffee break

11.30

The preliminary study and risk assessment, with a focus on the use of Cost-Benefit Analysis (CBA) and Key Performance Indicators

Guido Fara, Auditor, European Court of Auditors

12.30

Outlining the performance audit plan with a focus on benchmarking as a tool for auditing and visualising performance

Lorenzo Pirelli, Senior Auditor, European Court of Auditors

13.30

Joint lunch in the hotel restaurant

15.00

Workshop I: WHAT exactly should we audit and HOW should we plan it?

Luc T’Joen, Guido Fara and Lorenzo Pirelli

Several case studies are put forward (each participant to select at least two: as soon as 5 participants, the group will be formed):

A) Airports

B) Seaports

C) High speed rail

D) Public-Private Partnerships

E) Energy Efficiency

F) Rural Infrastructure

Each participant will work in a team to practice on:

the risk assessment: how to identify the main risks, and assess their likelihood and importance

the Programme Logic Model

the choice of one of the three “E’s”, and developing audit questions

17.00

Plenary session with short group presentations and advice from the trainers

Part I – Setting the scene: what is a performance audit, and how do we plan one?

09.40

Performance audit approach and objectives: the three “E”s (Economy, Efficiency, Effectiveness); the distinction with financial, compliance and internal auditing; the European Court of Auditor’s mandateLuc T’Joen

10.40

Questions & Answers

11.00

Coffee break

11.30

Overview of the performance audit cycle: main steps – Purpose of the preliminary study and risk assessment. In-depth focus on aspects of particular relevance, such as the use of a Cost-Benefit Analysis (CBA), and the definition of Key Performance IndicatorsGuido Fara, Auditor, European Court of Auditors

12.30

Workshop I: WHAT exactly should we audit and HOW should we plan it?

Case studies:

Airports

Energy efficiency

High –speed rail

Based on hand-outs prepared by the Court’s experts, three case studies dealing with High speed rail; air transport and energy efficiency will be developed focusing on the following issues:

What is a Programme Logic Model, and how to use it to assess performance?

Risk assessment: how to identify the main risks, and assess their likelihood and importance?

Which of the three “E’s” will you choose?

Luc T’Joen, Guido Fara and Lorenzo Pirelli

13.30

Joint lunch in the hotel restaurant

15.00

Plenary session with short group presentations, and advice from the trainers

15.45

Outlining the performance audit plan:defining audit questions, scope, criteria, methodology and preparing an evidence collection plan with an in-depth focus on a number of specific audit methodologies, such as benchmarking and the use of technical experts, consultants, surveys and focus groups for gathering dataLorenzo Pirelli, Auditor, European Court of Auditors

16.45

Workshop II: HOW are we going to do the audit? CBA quality and benchmarking

Based on hand-outs prepared by the Court’s experts, the five case studies worked upon in Workshop I will be continued with further analysis on:

What Audit Questions would you develop in your group?

What is an Evidence collection Plan, and how to use it to enable a performance audit?

Case studies:

Airports

Energy efficiency

High –speed rail

Luc T’Joen, Guido Fara and Lorenzo Pirelli

18.00

End of the first day and sightseeing tour of Lisbon

20.15

Official dinner

THURSDAY 14 NOVEMBER 2019

09.30

Plenary session with short group presentations, and advice from the trainers

Presentation of some of the real life findings of transport audits (a selection of findings on seaports, maritime transport and airports performance audits)Luc T’Joen

11.30

Coffee break

12.00

Presentation of some of the real life findings of energy and rural development performance audits (energy efficiency, renewable energy and start-up aid to young farmers performance audits)Lorenzo Pirelli

13.30

Joint lunch in the restaurant

15.00

Presentation of some of the real life findings of the public – private partnership performance audit (PPPs on transport and broadband infrastructures) and of the high speed rail performance auditGuido Fara

Workshop III: Which report would you publish?Using the detailed feedback of the morning presentations on the real life findings on the three performance audits developed (High speed rail, airports and energy efficiency), participants will be working again in groups, guided by the Court’s experts, on:

What would be the main parts and headings of your audit report?

Which conclusions would you draw, and in what order?

What recommendations would you make?

Luc T’Joen, Guido Fara and Lorenzo Pirelli

18.00

End of the second day

FRIDAY 15 NOVEMBER 2019

09.00

Plenary session with short group presentations, and advice from the trainers

How to implement a performance audit in your organization: a discussion on possible practical cases in your organisation, and possible suggestions from the ECA specialistsLuc T’Joen, Guido fara and Lorenzo Pirelli

11.00

Coffee break

Part VI – Performance audit in the programming period 2021 – 2017

11.30

The use of performance audit in the programming period 2021 – 2027: a future outlook. What may change, how, what do you need to know, and what do you need to do?Luc T’Joen

Part VII –Creative thinking

12.15

Creative thinking – what is it?

13.00

Creative thinking – workshop

14.00

Closure of seminar and issuing of EIPA certificates to participantsIwona Karwot and Luc T’Joen

Programme OrganiserMs Miriam Escola
Tel: +34 93 245 12 06m.escola@eipa.eu
FeeThe fee includes documentation and refreshments. Lunches, a reception or dinner are included if mentioned in the programme. Accommodation and travel costs are at the expense of the participants or their administration.

Discounts
EIPA offers a 10% discount to all civil servants working for one of EIPA’s supporting countries, and civil servants working for an EU institution, body or agency.

For all other participants, the regular fee applies.
MealsLunch(es) will be served at the hotel restaurant and dinner will be held at a restaurant in town. Special dietary requirements (e.g. vegetarian, diabetic) can be indicated once you receive the confirmation of the seminar.
Hotel reservationsEIPA suggests the participants to stay at the same hotel where the seminar will take place. Should you wish to book a room there, please do it directly through its website: www.barcelo.com/lisboa

ConfirmationConfirmation of registration will be forwarded to participants on receipt of the completed online registration form.
PaymentPrior payment is a condition for participation.
Cancellation policyFor administrative reasons you will be charged €150 for cancellations received within 15 days before the activity begins. There is no charge for qualified substitute participants.

EIPA reserves the right to cancel the activity up to 2 weeks before the starting date. In that case, registration fees received will be fully reimbursed. EIPA accepts no responsibility for any costs incurred (travel, accommodation, etc.).

What people say

“Great organisation! Presented with a lot of knowledge and experience.”

Maša Brezovac

“The seminar was practical, very useful, well prepared and Mr. Luc T'Joen is a great speaker.
Thank you!”

Andrei Ana

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